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Assessment of Relationship between Information Technology Deployment and Tax Administration Efficiency in Oyo State, Nigeria

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  • Professor Oladejo M. O.

    (Department of Accounting, Faculty of Management Sciences Ladoke Akintola University of Technology, Oyo State, Nigeria)

  • Dr. Alagbe, Emmanuel. A.

    (Department of Accounting, Faculty of Management Sciences Ladoke Akintola University of Technology, Oyo State, Nigeria)

  • Dr. Yinus S.O.

    (Department of Accounting, Faculty of Management Sciences Open and Distance Learning Ladoke Akintola University of Technology, Oyo State, Nigeria)

  • Ogundiya, Sunday. A

    (Department of Accounting, Faculty of Management Sciences Ladoke Akintola University of Technology, Oyo State, Nigeria)

Abstract

Literature highlights that despite the transition to a digital era, tax avoidance and non-compliance remain substantial challenges among taxpayers in Nigeria. Consequently, this study aims to investigate the relationship between information technology deployment and tax administration efficiency in Oyo State. A survey research design was employed through primary data. The population of the study comprises all 285 members of staff of the State Board of Internal Revenue Services in Ibadan. Multi-stage sampling technique was employed to arrive at a sample size of 100 out of the 285 staff population. One hundred copies of the questionnaire were administered to respondents, and all were retrieved. The collected data were process and analyzed using descriptive analysis and inferential statistics like Ordinary Least Square Regression, Pearson Product Moment Correlation Coefficient. Analysis indicate that all the identified variables such as; Demand for Online Registration and Fillings (DORF), Perceive Ease of IT Usage PEITU), Technical Issue and cost of IT Deployment (TICITD) Legal Issue (LI) and Expected Benefits (EB) are major factors influencing information technology deployment in the Oyo State Board of Internal Revenue Service. Analysis further reveal a significant relationship between information technology deployment and tax administration efficiency (p-value

Suggested Citation

  • Professor Oladejo M. O. & Dr. Alagbe, Emmanuel. A. & Dr. Yinus S.O. & Ogundiya, Sunday. A, 2024. "Assessment of Relationship between Information Technology Deployment and Tax Administration Efficiency in Oyo State, Nigeria," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 9(7), pages 225-237, July.
    • Handle: RePEc:bjf:journl:v:9:y:2024:i:7:p:225-237
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